Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

740.0000 SITUS

Annotation 740.0030

740.0030 Documented Vessels. A vessel owned by an out-of-state corporation and documented at a homeport in another state may nevertheless be taxable by a California County provided that its continuous presence in that county indicates that the vessel has acquired a new taxable situs therein. C 2/29/1996.